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    <description>The Service Tax (Amendment) Rules, 1997 substitute specified column headings in Form ST-3 to require month-wise break-up of taxable service value, separate identification of service tax leviable and collected, a field for interest payable, and consolidated entries for total amount paid with challan or journal slip references, government credit and interest paid, thereby restructuring the payment and reporting columns for clearer tax liability and payment reconciliation.</description>
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